Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Marginal note:Determination of the percentage

12 Where a selected listed financial institution is a specified partnership, the financial institution’s percentage for a participating province for a particular period is

• (a) if all the members of the specified partnership are individuals, the percentage that would be determined under section 7 for the participating province for the particular period if the specified partnership were an individual; and

• (b) in any other case, the percentage that would be determined under section 8 for the participating province for the particular period if the specified partnership were a corporation.